Even with the recording of the section 179 deduction, there are a few options available to avoid having to maintain two depreciation schedules, one for book and one for tax purposes. those options include all of the following except:

A. record tax depreciation for book purposes based on the argument that the difference is not material 

B. record tax depreciation for gaap and note a gaap departure in the report 

C. convert to tax basis financial statements 

D. record the tax depreciation for book purposes and argue that gaap permits use of the section 179 deduction regardless of whether it is material or not